Deduction of TAS for purchase of programmes - Demands u/s 201/201(1A) - assessee was either deducting TAS at a lower rate or was not deducting any TAS at all on various payments being made by the assessee - carriage fee /placement fee paid by the ass ......

TDS u/s 194J - Nature of an amount term as “success fee” paid to Non Resident Company (NRC) at the rate of 0.75% of the total debt financing - consultancy service or not - whether chargeable under the provisions the Act? - Entitlement to ‘No Objectio ......

Applicability of section 201(1) - non deduction of TDS - Held that:- As can be seen from the facts on record, A.O. raised the demand on the ground that the assessee has not deducted tax at source on the payments made. However, before the first appel ......

Deduction u/s.10A - Revenue assails the order of the CIT(A) in directing the AO to exclude the reimbursement of expenditure incurred in foreign exchange towards foreign travel and insurance expenses both from the export turnover as well as total turn ......

Non deduction of TDS u/s 194J - payments made to various policy holders, as well as to various hospitals on behalf of the insurance companies - Held that:- It is nobody’s case that a patient or a policy holder would be covered within the term “busin ......

TDS u/s 194J - payments made for professional services - assessee is an insurance company - Held that:- Section 194J under sub-section 1 applies when payment is made to a resident towards any sum by way of fee for professional services. The object of ......

TDS liability - assessee claimed that the provisions of section 194 C and 194J of the Act are not applicable as there was no contract of the assessee with the payees and further the assessee is merely acting as an agent - payment of freight charges ......

Requirement to deduct tax on payments made for acquiring satellite rights - Whether payments made by assessee for acquiring satellite rights of films is in the nature of royalty as defined u/s 9(1) Explanation 2 thereby requiring deduction of tax at ......

Royalty paid to other centres and live telecast royalty disallowed u/s 40(a)(ia) – TDS not deducted on the expenses u/s 194J – Whether payment for live telecast of horse race is a payment for transfer of any “copyright” and as such “royalty” or in th ......

M/s. Vishwas Builders Versus The Commissioner of Income Tax, Mangalore.

Revision u/s 263 - AO has not made disallowance of 170 payments towards professional fees and contract charges on which tax had not been deducted at source - Retrospective v/s prospective - Whether to follow the decision of the Hon’ble Special bench ......

Payment made to the cable operators - TDS deduction u/s 194C or u/s 194J – Held that:- The payment was made by the assessee to the cable operators/ MSOs for placing the TV channels in the prime band in order to enhance the viewership and better adver ......

TDS u/s 194I or u/s 194J - nature of transmission charges paid for use of transmission lines or other infrastructure - whether in the nature of rent - Held that:- Following the decision in Maharashtra State Electricity Distribution Co. Ltd. Versus De ......